Where Do I Get 1099 Forms for My Employees?

A common point of confusion for business owners revolves around the tax forms required for their workers. The question of where to get 1099 forms for employees highlights a fundamental misunderstanding. Businesses issue Form 1099 to independent contractors, not employees. Employees on the company’s payroll receive a Form W-2, Wage and Tax Statement, which details their annual earnings and withheld taxes. In contrast, a Form 1099 is an information return used to report payments to individuals not on your payroll. Misclassifying a worker can lead to significant tax consequences.

Determining the Correct Form and Information Needed

For payments made to independent contractors, freelancers, or other self-employed individuals for services, you will use Form 1099-NEC, Nonemployee Compensation. This form is for reporting payments of $600 or more made to a nonemployee during the calendar year. Another common version, Form 1099-MISC, Miscellaneous Information, is now used for other types of payments, such as rent, prizes, or awards.

To complete a Form 1099-NEC, you need the contractor’s full name, address, and Taxpayer Identification Number (TIN), which is either a Social Security Number (SSN) or an Employer Identification Number (EIN). You should collect this by having the contractor complete a Form W-9, Request for Taxpayer Identification Number and Certification, before issuing payment.

The Form W-9 serves as the contractor’s official confirmation of their data and certifies they are not subject to backup withholding. This is a situation where you would be required to withhold income tax from their payments. Having a signed W-9 on file for every contractor provides documentation that you have performed due diligence for tax reporting purposes.

Official Sources for Obtaining Form 1099

You can order official, scannable copies of Form 1099-NEC and the accompanying Form 1096 transmittal sheet directly from the Internal Revenue Service (IRS) website or by phone, and they will be mailed to you for free. If you are filing by mail, the red-ink Copy A of the form is the only version the IRS accepts because it is designed for their scanning equipment. While the IRS website offers downloadable PDF versions, these are for informational purposes only. You cannot print these black-and-white versions and file them with the government, as it may result in processing issues and penalties.

You can also obtain the required forms from other sources. Major office supply retailers sell kits that include all necessary, IRS-compatible forms. Additionally, most professional accounting and payroll software platforms can generate and e-file the forms for you, often integrating the process with your payment records.

The Filing Process

The process involves distributing different copies of the form. Copy A is sent to the IRS, Copy B must be furnished to the independent contractor, and Copy C is for your business records.

For Form 1099-NEC, the deadline is January 31 to furnish a copy to the contractor and to file with the IRS. For Form 1099-MISC, the deadline to furnish a copy to the recipient is also January 31. However, the filing deadlines with the IRS are later: February 28 for paper filers and March 31 for electronic filers.

If you file by mail, you must send Copy A of all your 1099 forms to the IRS. These forms must be accompanied by Form 1096, Annual Summary and Transmittal of U.S. Information Returns. This summary form reports the total number of forms and payments you are sending. Each type of 1099 form requires its own separate Form 1096.

The IRS mandates electronic filing for businesses filing 10 or more information returns in a calendar year. You can e-file through accounting software or directly with the IRS using its Information Returns Intake System (IRIS). E-filing eliminates the need for paper forms and the Form 1096 transmittal sheet.